SB 78 — Home Hardening Products

Florida Senate - 2026 CS for SB 78 By Senatorthe OsgoodCommittee 32-00283A-26on 202678__Community AAffairs; bill to be entitled An act relating to home hardening products;

amendingand s.Senators Osgood and Berman 578-01202-26 202678c1 A bill to be entitled An act relating to home hardening products;

212.08, F.S.;

exemptingproviding froma sales andtax useexemption taxfor impact-resistanthome doors,hardening garageproducts doors,used andon windows;eligible residential property;

specifying a limitation on exemptions;

requiring property owners to submit an application to the Department of Revenue in order to be eligible;

specifying information required to be included in such applications;

providing that property owners may submit an application for only one residential property;

requiring that refund applications be submitted within a specified timeframe;

providing requirements for the department in issuing refunds;

authorizing the department to adopt emergency rules;

specifying the timeframe such rules are effective;

authorizing the renewal of such rules;

7 Be It Enacted by the Legislature of the State of Florida:

9 Section 1.

ParagraphHome (ffff)hardening isproducts; added to subsection (7) of section 212.08, Florida Statutes, to read:

212.08sales Sales,tax rental,refund.— use,(1) consumption,As distribution,used andin storagethis tax;section, the term:

specified(a) exemptions.—The“Department” salemeans at retail, the rental,Department the use, the consumption, the distribution, and the storage to be used or consumed in this state of theRevenue. following are hereby specifically exempt from the tax imposed by this chapter.

(7)(b) MISCELLANEOUS“Eligible EXEMPTIONS.—Exemptionsresidential providedproperty” tomeans anya entityresidential byproperty thiswith chaptera dosite-built notdwelling inurefor towhich anya transactionhomestead thatexemption ishas otherwisebeen taxablegranted under thiss. chapter when payment is made by a representative or employee of the entity by any means, including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity.

In196.031, addition,Florida exemptionsStatutes, providedand towhich any entity by this subsection do not inure to any transaction that is otherwise taxable under this chapter unless the entity has obtained a salesjust taxvalue exemptionof certificate$700,000 from the department or theless. entity obtains or provides other documentation as required by the department.

Eligible(c) purchases“Home orhardening leasesproduct” mademeans withan suchimpact-resistant adoor, certificatean mustimpact-resistant begarage indoor, strictor compliancean withimpact-resistant this Page 1 of 34 CODING:

Florida Senate - 2026 SBCS 78 32-00283A-26 202678__ subsection and departmental rules, and any person who makes an exempt purchase with a certificate that is not in strict compliance with this subsection and the rules is liable for andSB shall78 pay578-01202-26 the202678c1 tax.window.

The(d) department“Impact-resistant maydoor” adoptmeans rulesan exterior door system designed to administerresist thiswind subsection.and wind-borne debris forces which is rated for impact resistance and wind pressure in accordance with any of the following most recent sets of test methods, standards, and specifications:

(ffff) Home hardening products.— 1.

ForASTM purposesInternational ofE1886 thisand paragraph,E1996; the term:

a.2.

“Impact-resistantAmerican door”Architectural meansManufacturers anAssociation exterior506; door system designed to resist wind and wind-borne debris forces which is rated for impact resistance and wind pressure in accordance with any of the following most recent sets of test methods, standards, and specifications:

(I)or ASTM3. International E1886 and E1996;

(II)Florida AmericanBuilding ArchitecturalCode ManufacturersTesting AssociationApplication 506;Standard TAS 201, TAS 202, and TAS 203.

or(e) (III)“Impact-resistant Floridagarage Buildingdoor” Codemeans Testinga Applicationgarage Standardsdoor TASsystem 201,designed TASto 202,resist wind and TASwind-borne 203.debris forces which is rated for impact resistance and wind pressure in accordance with any of the following most recent sets of test methods, standards, and specifications:

b.1.

“Impact-resistantASTM garageInternational door”E1886 means a garage door system designed to resist wind and wind-borneE1996; debris forces which is rated for impact resistance and wind pressure in accordance with any of the following most recent sets of test methods, standards, and specifications:

(I)2. ASTM International E1886 and E1996;

(II) American Architectural Manufacturers Association 506;

(III)3. Florida Building Code Testing Application Standards TAS 201, TAS 202, TAS 203;

orFlorida (IV)Building ANSI/DASMACode 115.Testing Application Standard TAS 201, TAS 202, TAS 203;

c.or 4.

“Impact-resistantANSI/DASMA window”115. means a window that is laminated or has been treated with a polycarbonate glazing Page 2 of 3 CODING:

(f) “Impact-resistant window” means a window that is laminated or has been treated with a polycarbonate glazing system designed to resist wind and wind-borne debris forces which is rated for impact resistance and wind pressure in accordance with any of the following most recent sets of test methods, standards, and specifications:

1.